In re the Appraisal of the Property of Berry

Silkman, S.

This is an appeal on behalf of the State from á decree assessing the transfer tax upon the succession to the property of John Berry, deceased.

Erom the will of John Berry it appears that he died possessed of a considerable amount of personal property, and alsó' of an equity of redemption in numerous pieces of real property.

By the second clause of the will, he devised to his sister, Elizabeth O’Neill, the premises 34, 36 and 38 South Fourth avenue’, Mount Vernon, together with a lot on South Fifth avenue, which'premises' were incumbered by a mortgage for $21,-000.

By the third clause…